The Andorran Official Gazette Feb. 12 published Law No. 1/2026, on the 2026 budget. The law includes measures: 1) expanding corporate income tax exemptions by fully exempting the Andorran Women’s Institute, a public law entity, and partially exempting the non-profit Collective Management Society for Copyright and Neighboring Rights of the Principality of Andorra, applicable to fiscal years beginning on or after Jan. 1, 2025; 2) allowing certain credits for the use of valuation and expert appraisal companies to perform expert assessments for administering and collecting the property transfer tax (ITP) and the general indirect tax (IGI) on property transfers between ...
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